Karnataka High Court
The Principal Commissioner Of Income ... vs Shri Kiran M Jadhav on 17 September, 2019
Author: S.N. Satyanarayana
Bench: S.N. Satyanarayana
IN THE HIGH COURT OF KARNATAKA
DHARWAD BENCH
DATED THIS THE 17 T H DAY OF SEPTEMBER, 2019
PRESENT
THE HON'BLE MR.JUSTICE S.N. SATYANARAYANA
AND
THE HON'BLE MR.JUSTICE P.G.M. PATIL
I.T.A. NO. 100129/2015
C/W
I.T.A.NO.100128/2015,
I.T.A.NO.100102/2015,
I.T.A.NO.100104/2015,
I.T.A.NO.100127/2015 &
I.T.A.NO.100130/2015
IN I.T.A. NO. 100129/2015:
BETWEEN
1. THE PRINCIPAL COMMISSIONER OF INCOME TAX,
DR. B. R. AMBEDKAR ROAD, BELAGAVI
2. THE INCOME TAX OFFICER,
WARD 1(1), BELAGAVI.
... APPELLANTS
(By SRI. Y. V. RAVIRAJ, ADV.)
AND
M/S. PANCHAMUKHI BUILDERS
2
299/6, VIMAL GOODSHED ROAD,
BELAGAVI.
PAN: AAJFP2967L.
... RESPONDENT
(By SRI. SANGRAM S. KULKARNI, ADV.)
ITA IS FILED UNDER SECTION 260A OF THE
INCOME TAX ACT 1961, PRAYING TO a)
FORMULATE THE SUBSTANTIAL QUESTION OF LAW
STATED ABOVE; b) ALLOW THE APPEAL AND SET
ASIDE THE ORDERS PASSED BY THE INCOME-TAX
APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI, IN
ITA NO.268/PNJ/2014, DATED 12.03.2015 AND
CONFIRM THE ORDER PASSED BY THE
COMMISSIONER OF INCOME (APPEALS), BELGAUM.
IN I.T.A.NO.100128/2015:
BETWEEN
1. THE PRINCIPAL COMMISSIONER OF INCOME TAX,
DR. B. R. AMBEDKAR ROAD, BELAGAVI.
2. THE INCOME TAX OFFICER,
WARD 1(1), BELAGAVI.
... APPELLANTS
(By SRI. Y. V. RAVIRAJ, ADV.)
AND
M/S. JAI GANESH BUILDERS & DEVELOPERS,
299/6, VIMAL GOODSHED ROAD,
BELAGAVI.
PAN: AAFFJ7739L.
... RESPONDENT
3
(By SRI. SANGRAM S. KULKARNI, ADV.)
ITA FILED UNDER SECTION 260A OF THE
INCOME-TAX ACT, 1961 PRAYING TO a)
FORMULATE THE SUBSTANTIAL QUESTION OF LAW
STATED ABOVE; b) ALLOW THE APPEAL AND SET
ASIDE THE ORDERS PASSED BY THE INCOME-TAX
APPELLATE TRIBUNAL, PANAJI BENCH PANAJI, IN
ITA NO.275/PNJ/2014 DATED 12.03.2015 AND
CONFIRM THE ORDER PASSED BY THE
COMMISSIONER OF INCOME (APPEALS), BELGAUM.
IN I.T.A.NO.100102/2015:
BETWEEN
1. THE PRINCIPAL COMMISSIONER OF INCOME TAX,
DR. B. R. AMBEDKAR ROAD,
BELAGAVI.
2. THE INCOME TAX OFFICER,
WARD -1(1),BELAGAVI
DIST: BELAGAVI.
... APPELLANTS
(By SRI. Y. V. RAVIRAJ, ADV.)
AND
SHRI KIRAN M JADHAV,
PROP: VIMAL BUILDERS,
299/6, VIMAL GOODSHED ROAD,
BELAGAVI.
PAN: ACTPJ5991L.
... RESPONDENT
(By SRI. SANGRAM S. KULKARNI, ADV.)
4
ITA IS FILED U/S.260A OF THE INCOME-TAX ACT
1961, PRAYING TO (a) FORMULATE THE SUBSTANTIAL
QUESTION OF LAW STATED ABOVE; (b) ALLOW THE
APPEAL AND SET - ASIDE THE ORDERS PASSED BY THE
INCOME - TAX APPELLATE TRIBUNAL, PANAJI BENCH
PANAJI, IN ITA NO.270/PNJ/2014, DTD:12.03.2015 AND
CONFIRM THE ORDER PASSED BY THE COMMISSIONER
OF INCOME (APPEALS), BELGAUM.
IN I.T.A.NO.100104/2015:
BETWEEN
1. THE PRINCIPAL COMMISSIONER OF INCOME TAX,
DR. B. R. AMBEDKAR ROAD,
BELAGAVI.
2. THE INCOME TAX OFFICER,
WARD -1(1), BELAGAVI
DIST: BELAGAVI.
... APPELLANTS
(By SRI. Y. V. RAVIRAJ, ADV.)
AND
SHRI KIRAN M JADHAV,
PROP: VIMAL BUILDERS,
299/6, VIMAL GOODSHED ROAD,
BELAGAVI.
PAN: ACTPJ5991L.
... RESPONDENT
(By SRI. SANGRAM S. KULKARNI, ADV.)
5
ITA IS FILED UNDER SECTION 260A OF THE
INCOME TAX ACT 1961, PRAYING TO a)
FORMULATE THE SUBSTANTIAL QUESTION OF LAW
STATED ABOVE; b) ALLOW THE APPEAL AND SET
ASIDE THE ORDERS PASSED BY THE INCOME TAX
APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI IN
ITA NO.272/PNJ/2014 DATED 12.03.2015 AND
CONFIRM THE ORDER PASSED BY THE
COMMISSIONER OF INCOME (APPEALS), BELGAUM.
IN I.T.A.NO.100127/2015:
BETWEEN
1. THE PRINCIPAL COMMISSIONER OF INCOME TAX,
DR. B. R. AMBEDKAR ROAD, BELAGAVI.
2. THE INCOME TAX OFFICER,
WARD 1(1), BELAGAVI.
... APPELLANTS
(By SRI. Y. V. RAVIRAJ, ADV.)
AND
M/S. JAI GANESH BUILDERS & DEVELOPERS,
299/6, VIMAL GOODSHED ROAD,
BELAGAVI.
PAN: AAFFJ7739L.
... RESPONDENT
(By SRI. SANGRAM S. KULKARNI, ADV.)
ITA IS FILED U/S.260A OF THE INCOME-TAX ACT
1961, PRAYING TO (a) FORMULATE THE SUBSTANTIAL
QUESTION OF LAW STATED ABOVE; (b) ALLOW THE
APPEAL AND SET ASIDE THE ORDERS PASSED BY THE
6
INCOME - TAX APPELLATE TRIBUNAL, PANAJI BENCH
PANAJI, IN ITA NO.274/PNJ/2014, DTD:12.03.2015 AND
CONFIRM THE ORDER PASSED BY THE COMMISSIONER
OF INCOME (APPEALS), BELGAUM.
IN I.T.A.NO.100130/2015:
BETWEEN
1. THE PRINCIPAL COMMISSIONER OF INCOME TAX
DR. B. R. AMBEDKAR ROAD, BELAGAVI.
2. THE INCOME TAX OFFICER,
WARD 1(1), BELAGAVI.
... APPELLANTS
(By SRI. Y. V. RAVIRAJ, ADV.)
AND
M/S. PANCHAMUKDHI BUILDERS,
299/6, VIMAL GOODSHED ROAD,
BELAGAVI.
PAN: AAJFP2967L.
... RESPONDENT
(By SRI. SANGRAM S. KULKARNI, ADV.)
ITA IS FILED UNDER SECTION 260A OF THE
INCOME TAX ACT, 1961, PRAYING TO a) FORMULATE THE
APPEAL AND SET ASIDE THE ORDERS PASSED BY THE
INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH,
PANAJI IN ITA NO.269/PNJ/2014 DATED 12.03.2015 AND
CONFIRM THE ORDER PASSED BY THE COMMISSIONER
OF INCOME (APPEALS), BELGAUM IN THE INTEREST OF
JUSTICE AND EQUITY.
7
THESE APPEALS COMING ON FOR FINAL
HEARING, THIS DAY, S.N.SATYANARAYANA , J,
DELIVERED THE F OLLOWING:
JUDGMENT
These appeals are in challenge to the revenue order granted in favour of the assessee.
The learned counsel for the appellants would bring to the notice of this Court that in the light of recent circular bearing No.17/2019 dated 08.08.2019, the present appeals do not survive, in view of the pecuniary limitation prescribed under the aforesaid circular, is in excess of challenge to the order impugned. Hence, he seek permission to withdraw the appeals filed by the revenue. Memo is accepted. Appellants are permitted to withdraw the appeals.
8
Accordingly, appeals are dismissed as withdrawn.
SD/-
JUDGE SD/-
JUDGE KGK